完善会计监管体系的思考

Views on Perfecting the Accounting Supervision System

本文作者指出会计监管体系由政府监管、社会监管、单位内部监管及相关的法律、法规构成 ,分析了当前会计监管中存在的问题 ,提出应进一步完善会计监管体系 ,加强对会计人员的职业道德教育 ,从而提高会计信息质量。

This paper indicates that govemment supervision,society supervision,units supervision and relevant laws constitute the accounting supervision system.Based on the analyses on the original accounting supervision system and teh exist problems,this paper puts forward the solutions to perfect the accounting supervision system.